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V1912-24 ·28 August 2024 ·consulta-vinculante Medium impact
Tax

Foreign audiovisual production deduction calculated per episode

A Spanish production company making series for a foreign producer must calculate the deduction under LIS article 36.2 on a per-episode basis, applying 30% or 25% rates on each episode's deduction with a €10 million per-episode cap. The minimum spending requirement of €1 million in Spain applies per episode. However, the €2 million minimum production cost under RIS article 45 and the 80% deduction cap on total season cost are calculated on the full season cost independently.

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2024-08-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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